[Adopted 4-12-1994 by L.L. No. 1-1994]
Pursuant to the authority granted by the Village
Law of the State of New York, from, on and after January 1, 1984,
there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Village which is subject to the supervision
of the New York State Department of Public Service and which has an
annual gross income in excess of $500, except motor carriers or brokers
subject to such supervision under Article 3-B of the Public Service
Law.[1]
[1]
Editor's Note: Said Article 3-B was repealed
by L. 1970, c. 267, § 5. See now Transportation Law, Article
7.
B.
A tax equal to 1% of the gross operating income of
every other utility doing business in the Village which has an annual
gross operating income in excess of $500.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village.
B.
Not apply and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the Village, notwithstanding that some act is necessarily
performed with respect to such transactions within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all subject income received on and after
January 1, 1984.
All revenues resulting from the imposition of
the tax imposed by this article shall be paid to the Treasurer of
the Village and shall be credited to and deposited in the general
fund of the Village.
The Treasurer shall be the chief enforcement
officer of this article and shall make and be responsible for all
collections hereunder. He shall also have the power and authority
to make any rules or regulations or directives, not inconsistent with
the law, which, in his discretion, are reasonably necessary to facilitate
the administration of this article and the collection of the taxes
imposed hereby. Copies of all such rules and regulations and directives,
as may from time to time be promulgated, shall be sent by registered
mail to all utilities subject to this article which register as such
with the Treasurer. All such rules, regulations and directives shall
be deemed a part of this article.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Treasurer
may require, and such records shall be preserved for a period of three
years, unless the Treasurer directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder
shall file, on or before December 25 and June 25, a return for the
six calendar months preceding each return date, including any period
for which the tax imposed hereby or any amendment hereof is effective.
Any utility, whether subject to tax under this article or not, may
be required by the Treasurer to file an annual return.
B.
Filing and contents. Returns shall be filed with the
Treasurer on a form to be furnished by him for such purpose and shall
show thereon the gross income or gross operating income, as the case
may be, for the period covered by the return and such other information,
data or matter as the Treasurer may require to be included therein.
Every return shall have annexed thereto a certification, by the head
of the utility making the same or of the owner or of a copartner thereof
or of a principal corporate officer, to the effect that the statements
contained therein are true.
At the time of filing a return, as required
by this article, each utility shall pay to the Treasurer the tax imposed
hereby for the period covered by such return. Such tax shall be due
and payable at the time of the filing of the return or, if a return
is not filed when due, on the last day on which the return is required
to be filed.
Any utility failing to file a return or a corrected
return or to pay any tax or any portion thereof within the time required
by this article shall be subject to a penalty of 5% of the amount
of tax due plus 1% of such tax for each month of delay or fraction
thereof, except the first month, after such return was required to
be filed or such tax became due; but the Treasurer, if satisfied that
the delay was excusable, may remit all or any portion of such penalty.
The tax imposed by this article shall be charged
against and be paid by the utility and shall not be added as a separate
item to bills rendered by the utility to customers or others but shall
constitute a part of the operating costs of such utility.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Treasurer, he may require
at any time a corrected or supplemental return, which shall contain
any data that may be specified by him; and, if a corrected or sufficient
return is not filed within 20 days after the same is required by notice
from him or if no return is made for any period, the Treasurer shall
determine the amount due from such information as he is able to obtain
and, if necessary, may estimate the tax on the basis of external indices
or otherwise. He shall give notification of such determination to
the utility liable for such tax. Such determination shall finally
and irrevocably fix such tax, unless the utility against which it
is assessed shall, within one year after the giving of notice of such
determination, apply to him for a hearing or unless the Treasurer,
of his own motion, shall reduce the same. After such hearing, he shall
give notice of his decision to the utility liable for such tax.
Any final determination of the amount of any
tax payable hereunder shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding
under Article 78 of the Civil Practice Law and Rules if the proceeding
is commenced within 90 days after the giving of notice of such final
determination; provided, however, that any such proceeding under said
Article 78 shall not be instituted unless the amount of any tax sought
to be reviewed, with such interest and penalties thereon as may be
provided for by local law, ordinance or resolution, shall be first
deposited and an undertaking filed in such amount and with such sureties
as a Justice of the Supreme Court shall approve, to the effect that
if such proceeding is dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of such proceeding.
Any notice authorized or required under the
provisions of this article may be given by mailing the same to the
utility for which it is intended, in a postpaid envelope, addressed
to such utility at the address given by it in the last return filed
by it under this article or, if no return has been filed, then to
such address as may be obtainable. The mailing of such notice shall
be presumptive evidence of the receipt of the same by the utility
to which addressed. Any period of time which is determined according
to the provisions of this section by the giving of notice shall commence
to run from the date of mailing of such notice.
If, within one year from the giving of notice
of any determination or assessment of any tax or penalty, the person
liable for the tax shall make application for a refund thereof and
the Treasurer or the court shall determine that such tax or penalty
or any portion thereof was erroneously or illegally collected, the
Treasurer shall refund the amount so determined. For like cause and
within the same period a refund may be so made on the initiative of
the Treasurer. However, no refund shall be made of a tax or penalty
paid pursuant to a determination of the Treasurer as hereinbefore
provided unless the Treasurer, after a hearing as hereinabove provided
or of his own motion, shall have reduced the tax or penalty or it
shall have been established in a proceeding in the manner provided
in the Civil Practice Laws and Rules that such determination was erroneous
or illegal. An application for a refund, made as hereinbefore provided,
shall be deemed an application for the revision of any tax or penalty
complained of, and the Treasurer may receive additional evidence with
respect thereto. After making his determination, the Treasurer shall
give notice thereof to the person interested, who shall be entitled
to commence a proceeding to review such determination, in accordance
with the provisions of the following section hereof.
Where any tax imposed hereunder shall have been
erroneously, illegally or unconstitutionally collected and application
for the refund thereof shall have been duly made to the Treasurer
and he shall have made a determination denying such refund, such determination
shall be reviewable by a proceeding under Article 78 of the Civil
Practice Law and Rules; provided, however, that such proceeding is
instituted within 90 days after the giving of the notice of such denial,
that a final determination of tax due was not previously made and
that an undertaking is filed with the Treasurer in such amount and
with such sureties as a Justice of the Supreme Court shall approve,
to the effect that if such proceeding is dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent
return with the intent to evade the tax, no assessment or additional
tax shall be made with respect to taxes imposed under this article
after the expiration of more than three years from the date of filing
of a return, provided that, where no return has been filed as required
hereby, the tax may be assessed at any time.
In addition to any other powers herein given
the Treasurer and in order to further ensure payment of the tax imposed
hereby, he shall have the power to:
Whenever any person shall fail to pay any tax
or penalty imposed by this article, the Village Attorney shall, upon
the request of the Treasurer, bring an action to enforce payment of
the same. The proceeds of any judgment obtained in any such action
shall be paid to the Treasurer. Each such tax and penalty shall be
a lien upon the property of the person liable to pay the same, in
the same manner and to the same extent that the tax and penalty imposed
by § 186-a of the Tax Law is made a lien.
